Morrow Estate

Opinion by

Mr. Justice Cohen,

The City of Pittsburgh levies a personal property tax pursuant to ordinance authorized by the Act of June 25, 1947, P. L. 1145, as amended, 53 P.S. §§6851-6859. The ordinance, which is re-enacted annually, adopts the assessments on personal property of residents of the city made by the officials of the County of Allegheny in administering the county personal property tax and uses the assessments so made to determine the amount of tax due the city under its ordinance. While the statute providing for the county personal property tax specifically permits retroactive…